Advance Ruling— Section 97 of CGST Act— In the instant case, the applicanst is a Proprietorship concern registered under the provisions of Central Goods and Services Tax Act, 2017. The Applicant is a dealer in tyres and tubes and is also involved in providing car alignment and wheel balancing services.

the applicant filed the instant application seeking advance ruling in respect of the following questions:

i. Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?

ii. Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules?

iii. Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules?

Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cannot be answered.

Held that— The questions cannot be answered as it is not in the purview of jurisdiction of this Authority.